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Research by Country/Region January 19, 2018  
POLAND: CUSTOMS, TAXES and DOCUMENTATION REQUIREMENTS for IT PRODUCTS and SERVICES IMPORTS

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A. Is this country a member of the Information Technology Agreement?

B. Customs documentation requirements for IT products

C. Software: duties and taxes, updates, licenses, electronically delivered

D. IT services: tax treatment and other regulations

E. Refurbished, used, or repaired computer equipment imports


A. IS THIS COUNTRY A MEMBER OF THE INFORMATION TECHNOLOGY AGREEMENT?
YES
Signatories to the Information Technology Agreement (ITA) have eliminated their import duties on a wide range of information technology products, including software and computer hardware. For more information on the ITA, and exact tariff elimination schedules of signatories, click here.
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B. CUSTOMS DOCUMENTATION REQUIREMENTS FOR IT PRODUCTS

What are the documentation requirements for the physical import of software? For other information technology products?
The original invoice, which includes the name of the supplier and importer (the name of the importer on the invoice has to be exactly the same as the party to which the transport is addressed). This document must have a date, an invoice number, a value clearly indicating the currency used and must include information on the country of origin (COI on the invoice must be consistent with any COI information actually listed on the commodity). The invoice must be signed.

Correct identification (classification) of the commodity and information on its country of origin are very important for assessing appropriate customs duties/taxes. In case of lack of the country of origin - autonomous custom duty multiplied by two is applied.

For some IT products, in accordance to WTO regulations, Polish customs requires a certificate of origin.
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C. SOFTWARE: DUTIES and TAXES, UPDATES, LICENSES, ELECTRONICALLY DELIVERED

DUTIES AND TAXES ON SOFTWARE IMPORTS

Are duties assessed on the intellectual property of the software or on the medium on which is it presented?
In case of presenting an itemized invoice, custom duties and taxes are assessed on the medium. In case of software delivered on CD, the customs duty is 5% on the value of the underlying CD (the medium). There are no customs duties assessed on the value of software.

Software sold without a licensing agreement is considered a service - there is no customs duty but 22% VAT is applied.

Are taxes assessed on the intellectual property of the software or on the medium on which is it presented?
The importer pays 22% value added tax (VAT), calculated on the CIF value. Manuals and instructions (HS No. 49019900) are subject to 0 customs duty rate and 7% VAT.

Is customized software treated differently than packaged software?
No.
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IMPORTS OF SOFTWARE UPDATES

What are the customs duties and tax implications for software sold with updates when the full sales price, including cost of updates, is shown on the original commercial invoice? Are duties and taxes paid on that amount? What happens when the updates are sent at a later date? Are duties/taxes applied again? If so, based on what value? How should information presented on the commercial invoice for the original and subsequent shipments to avoid paying duties/taxes more than once on a single sale?
Customs duties and taxes are assessed on each shipment, based on accompanying invoices. Updates might be sent as a part of a warranty for 12 months after an original shipment, with shipment documentation clearly indicating the character of the update. An update sent outside of this arrangement is treated as a regular transaction, with duties/taxes assessed in accordance with (A) above.

Sending each update with an individual invoice, i.e. not including the cost of updates in the original invoice, is the most feasible arrangement for customs clearance.

A software update shipped with an invoice "no commercial value - value for custom purposes only" is still a subject to customs duties and taxes.
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SOFTWARE LICENSES: CUSTOMS CLASSIFICATION, IMPORT DUTIES, TAXES, OTHER

Are software licenses classified in Harmonized System 4907?
No.

Are import duties/taxes applied? If so, on what cost/price base are they levied?
There is no customs duty assessed on the intellectual property, i.e. software license.

Are withholding or other additional taxes applied on software licenses? If yes, how?
A 22% VAT is applied based on the value of the licensing agreement or transaction.

If a U.S. license agreement is included in the packaging or is part of the installation/registration of shrink-wrapped software imported from the United States, would that agreement be binding on consumers in your market? If so, would U.S. or local laws pertain?
In general, U.S. regulations would not pertain in Poland. Nevertheless, Poland's IPR regulations are in line with international standards. A buyer and an end-user have a responsibility to adhere to agreements signed with a software supplier as a part of the transaction.
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SOFTWARE DELIVERED OVER THE INTERNET/ELECTRONICALLY DELIVERED SOFTWARE

Are taxes applied to software delivered to the end-user over the Internet? If so, on what value?
In general, the method of software delivery does not have an impact on assessing taxes. Software delivered over the Internet is treated as a service. 22% VAT is applied, calculated on the invoice.

Would the situation be different if this software were instead delivered to a distributor who has a license to produce (replicate) and sell the software?
A distributor who then resells the downloaded software can apply for a VAT return.

What are the documentation requirements for the electronically delivered import of digitized products (i.e. software, movie downloads) over the Internet or other networks?
None.

Must an electronically delivered software import be accompanied by a physical shipment of the same product?
In Poland, there are no cross-border physical shipment requirements for software which has been delivered electronically.
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D. IT SERVICES: TAX TREATMENT AND OTHER REGULATIONS

Are services (i.e. training, set-up, etc) relating to the sale of software taxed? If so, at what rate and based on what value?
Services are subject to 22% VAT.

Are U.S. IT solution providers permitted to send personnel into the country to set up hardware/software-related systems?
American companies can send personnel to Poland to perform work in accordance with a contract.

Are special visa, work permits, and/or professional certification by an accredited body required?
Special visas or work permits are not required for American citizens staying in Poland for less than 180 days. In general, professional certificates are not required by regulations.
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E. REFURBISHED, USED, OR REPAIRED COMPUTER EQUIPMENT IMPORTS

1. REFURBISHED COMPUTER EQUIPMENT
Is the import of refurbished computer hardware, parts, and accessories (including toner cartridges) permitted?
Importing of hardware, parts and accessories that are refurbished, but in working condition, is allowed.

If so, what are the documentation requirements?
There are no special documentation requirements.

Is special labeling required?
No.

What value should be shown on the invoice?
Invoices should reflect the true value of the imported commodities.

How are duties and taxes assessed?
Duties and taxes are assessed in accordance with commodity classification, based on the transaction value. Information that the equipment is refurbished will show the reason for indicating lower value than would be the case for new equipment.
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2. USED COMPUTER EQUIPMENT
Is the import of used computer hardware, parts, and accessories (including toner cartridges) permitted?
Same as for refurbished computer equipment. See answers above.
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3. REPAIRED COMPUTER EQUIPMENT
Are duties and taxes assessed on the re-import of repaired computer equipment?
Equipment sent for repair under warranty conditions should have temporary documentation. Re-imported products are checked for compliance with the description (same part numbers, for example). Commodities re-imported after a repair are subject to taxes on the value of the services. These taxes are paid by the importer.

How should the commercial invoice appear?
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RESPONSE INFORMATION

This response was prepared by the U.S. Department of Commerce/Commercial Service in Warsaw in May 2003. For further clarification please contact:
Maria Kowalska
Commercial Specialist
U.S. Embassy, Warsaw
maria.kowalska@mail.doc.gov
tel. +48 22 6254374 ext. 37
fax +48 22 6216327

Special Notes: The above information is intended to serve only as unofficial guidance. In seeking to obtain government rulings in specific cases, it will often be necessary to refer to special laws, separate regulations and announcements, and case-by-case decisions by the government. Beyond the general guidelines shown above, legal counsel should be retained at an early stage of consummation of a major procurement contract, and before entering into any legal commitments.

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